DATA AGRO LIMITED
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION (UN-AUDITED)
AT AT MARCH 31, 2025
ASSETSNONCURRENTASSETS
Property, plant and equipment
Long term depos in
CURRENTASSETS
Stores and spares Stock in trade Trade debts
Advances and deposit
Tax refunds d we from the Government
Cash and bank balances
TOTAL ASSETS
EQUTV AND LtABLITlES SHARE CAPITAL AND RESERVES
Autbo rized share capital
5,000,000 ordinary shares of Rs. 10 each
Issued, subscribed and paid up share capial
Unappropriated profit
Loan from chief execufive omcer
Surplus on revaluation of property, plant and equipment
non cunarni rinairrriEs
deferred liabi} ifies
CURAENTL A810T1SS
Trade and other payables Contract liabilities Accrued markup
Short term borrowings
Provision for taxafion
CO ICING ENCfrS AND COMMITMENTS
Note
5
7
Un-audited March 3y, 202 5
Rupees
277,Z43,774
7os,eso
117,129,144
705,850
z,zsi,oaa | 5,646,874 | |
t41,693,067 | 274,963,0£ 3 | |
139,739,243 | 96,305,848 | |
B,082,338 | ||
201,649 | ||
8,148,754 | 9,050,343 |
2 1?',949,624
378,45T,OST
596,400,675
50,000,000
40,000,000+t,eM,2s8
t47,010,867
253,201,07811,696,233 | 11,995,703 |
4,669,222 | 2,667,0 28 |
7,299,19'2 | 13,730,366 |
259,440,473 | 228,421,406 |
2,712,346 | 2,567,446 |
S7,S8Z,I28
28s,et7,469
596,400,675
Audited
June 30,
zoz4
Rupees
117,834,994
394,250,105
512,085,099
50,000,000
40,000,000
89,750,797
24,378,943
67,923,678
222,053,4t8
30,649,73 2
259,381,949
$12,085,099
CHIEF FINANCWL OFFICER
DIRECTOR
DATA AGRO LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED)
FOR THE QUARTER AND NINE MONTHS PERIOD ENDr,D MARCH 31, 2025
[3,119,700] | (2,374.309j (7,751,659] | fto,2ea,3O9] {23,002,443] (222,259] | (8,940,450) (18,697,340) |
Quarter Ended lgine Mootbs Berioa Eadea
OF-OF-2025 To 31-03-2025 | 0T-OF-2024 To 31-03-2024 | Mazcb 31, 2025 | Marcfi 31, 2024 | |||
Rugees | Bupees | Rugees | ||||
Revenue - qet | 75,203,860 (as,zca,z7sj | 85,001,989 (7B,626,303) | 261,6S6,625 {244,776,708] | 276,141,818 (19B,620,28Sj | ||
{10,514,713$ | 56,375,686 | 1+,e79,9ts | 77,£21,S33 | |||
OgeratLag exgeases | ||||||
Distribution cost | ||||||
Administrative expenses | ||||||
Other operafing expenses | ||||||
(10,193,038) | (10,t2S,969] | {3s,soe,o1q | (27,637,790) | |||
(£oss]/gzofit Whom operations | tzo,zoz,zslj | 46,249,717 | (£6,628,094) | 49,883,743 | ||
Finance cost | (14,139,871) | (33,935,997) | ||||
Other income | 2,076,278 | 3,4S6,S£6 | 5,233,598 | |||
loss before teyy aaa incozae tax | 35,Sb6,403 | 21,181,344 | ||||
Levy | 940,045 | I, 752,879 | 3,270,708 | 4,142,127 | ||
loss before income tax | {27,609,625] | 33,8J3,524 | {S1,024,94O] | 17,039, 217 | ||
Income tax | ti,io+,oe7j | ti,sea,o7sj | ||||
loss for be geriod | {Z6,505,538] | 33,813,S23 | 17,039,216 |
8.45
(12.29)
4.26
loss gershare - basic aqd diluted
The annexed notes form an integral part of these condensed interim financial statements.
CHIEyFINANClALOFFICER
DATA AGRO LIMITED
CONDENSED INTERIM STATEMEiiT OF COMPREHENSIVE INCOME (UN-AUDITED)
FOR THE Q0ART8R AND NTN8 MOlgI'HS PCPJOO 8ND8D MARCH 31, 2025
Quarter Endea mine Montbs Perioa £naed OF-OF-2025 01-OF-2024 March 3G, March 31,
To To 2028 2024
Rupees Rugees Rugees Rupees
Loss for the period {26,505,538] 33,813,523 {49,141,864] 17,039,216
Other comprehensive iocome/loss}:
Items that will not be reclassiaea subsequently to statement
of profit or loss:
(z,ez7,oizj
(2,e27,012]-
(2,007,179]
•
Remeasurement of employees retirement benefit
Related deferred tax
Surplus arise on revaluation of property, plant and equipment Related deferred tax
Total coasgrehensive incase/{Toss] for tbe period
105,S40,69J
(2J,24J,991)
-
-
105,540,693
(2Z,Z43,991)
ez,29e,7oz - ez,z9+,zoz
s8,zea,s86 33,ai3,S23 3l,147,660 17,039,216
The annexed notes form an integral part of mese condensed interim financial statements.
CHIEFEMCUTIVE ciiizF rixnxcinL OrFicEn
DATA AGRO LIMITED
CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITE D)
FOR THE NINE MONTHS PERIOD ENDED MARCH 31, 2025
Nine Months Period Ended
March 31, 2025 | Marcb 31, 2024 | |||
Rupees | Rupees | |||
a) CASH FLOWS FROM OPERATING ACTI VITi ES | ||||
Loss before levy and income tax | (47,754,232) | 21,181,344 | ||
Adjustments For non cash and other items: | ||||
Depreciation on operating fixed asset | 7,798,086 | 7,B96,70T | ||
Gain on disposal of operating fixed asset | (2,076,278) | [1,3 T7,957] | ||
Finance cost | 33,20Z,416 | 33,935,99 7 | ||
Balance written off | 201,649 | |||
Staff retirement gratuity | 3,364,302 | 2,592,219 | ||
Operating cash fiows before working capital changes | (5,264,057) | 64,288,30 4 | ||
Changes in working capital | ||||
(Increase)/decrease in current assets | ||||
Stores and spares | (,604,Z14) | [B,292,OBT] | ||
Stock in rrade | 133,269,9B6 | (106,BT 6,926] | ||
Trade debts | (43,635.044] | (18,488,26T] | ||
Advances and deposit | (73,536,561) | (15,976,297] | ||
Increase/(decrease) in current liabilities | ||||
Trade and other payables | [311,8B5) | [1,793,590] | ||
Cont ract liabilities | 2,002,194 | |||
16,184.477 | (151,367,15 5) | |||
Cash generated from/(used in) operations | 10,920,4Z 1 | (87,078,851) | ||
Finance cost paid | (39,62 t,172) | (23,423,5 98) | ||
Workers' profit participation hJnd paid | (679,957) | |||
Workers' wel fare fund paid 1ncome tax and levy paid | (2,924,159j | (34J, 077) (5,292,026) | ||
Net cash used in opera ting activities | (31,624,911j | (I 16,8 5,509) | ||
Addi tion in property, pla nt and equipment | (2,445,745) | (10,834, S10) | ||
Proceeds froiaa disposa 1 of property, plant and equipment | 2,150,000 | 1,400,000 | ||
Net cash used in invesring activities | (295,745j | (9,434,S10) | ||
Short term borrowings | 31,019.067 | 124,103,09 2 | ||
Net cash generated from financing activifies | 31,019,067 | 124,103,09 2 | ||
Net increase in cash and cash equivalents | (a+ b+c) | {901,589) | (2,146,92 7) | |
Cash and cash equivalents at the beginning of the period | 9,050,343 | 9,825,785 | ||
Cash and cash equivalents at the end of the period | 8,148,754 | 7,678,8 8 8 | ||
The annexed notes form an integr at part of these condensed inte rind fina ncia I sta tements.
CHPEF EXECUTIVE CHIEfi FINANCIAL 0 FfiICER DIRECTOR
DATAAGRO MMITED
CONDENSED INTERIM SZATEMENZ OF CHANGES IN EQUITY (UN-AUDITED)
POB THG NINE BONUS P£gJOD GNDED MARCH 21, 2025 Share capitalI.oan from chief | Unappropriated | revaluation of |
execufive officer | profit | property, plant ana |
equipment |
B u p e e s ]
Total
BNaoce as as duty OF, 2023
Loss for the period
Other comprehensive income for the year
Total comprehensive loss for the period
40,000,000
24,378,943
76,034,320
17.039,216
7,039,2 16
17,039,216
72,678,510
213,091,773
17,039,216
Incremental depreciation on revalued property, plant and equipment
Related deferred tax on incremental depreciation
1,891,625
(1,891,62 5]
t,891,625
(1,89t,625)
BaNoce as at Marcb 31, 8024 BNaoce as as duty 1, 2024Loss for the period
Other comprehensive loss for the period
Total comprehensive loss for the period
Surplus arise on revaluation of property, plant and equipment
Related deferred tax
Incremental depreciation on revalued property, plant and equipment
Related deferred tax on incremental depreciation
Ba sore as at Marcb 31, 2O2S
40.000,000
105,540,693(z3,z+3,s9tj
1O5,S40,693(z3,z43,9stj
f+9,t+t,es+J
{2,007,179]
(si,i49,o43j
f+9,1+1,e+4j
{2,OO7,179§
(s1,i+s,o+3j
4O,0OO,OOO
fi,zze,916]
{4.438,429}i,zze,9ts
(3,209,513]
4O,0OO,OOO
24,378,943
24,378,943z+,37e,94a
94,965,163
89,750,797
+i,sM,zse
70,786.885
s'z,9z3,s7e
82,296,702i+7,o1o,e67
230,130,989
222,O53,418 82,296,702 253,201,078The annexed notes form an integral part of these condensed interim financial statements.